STATE OF TAXATION OF COMMERCIAL BANKS IN UKRAINE

Author:

Marych Maksym, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).

Marych Alina, College of Yuriy Fedkovych Chernivtsi National University (1 Bankova Str., Chernivtsi, Ukraine).

Vainahii Diana, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).

Language: ukrainian

Annotation:

The article substantiates the theoretical and methodological foundations of the current state of taxation of commercial banks in Ukraine. The functioning of the banking system of Ukraine and the system of its taxation are analyzed, the legal regulation of taxation of operations of commercial banks is evaluated; the tendencies of filling the state budget at the expense of national and local taxes of banking institutions are investigated; the influence of the main factors on the change in tax revenues is analyzed. It is determined that in the aftermath of the 2016-2018 crisis period, banks' tax returns are gradually increasing. The basis of the tax return of banking institutions is the income tax, but at the same time, the share of this tax in the cost of the bank plays a minimal role and does not affect their overall structure. Unlike other economic activities, the fiscal system of the value-added tax is insignificant in the banking system. In 2018, the largest revenue came from large banks.

Key words:

bank; taxation; tax system; elements of tax; banking services; budget

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